Zambia Payroll & Social Contributions

Payroll, NAPSA and NHIMA contributions

Employers operate PAYE withholding and must contribute to the National Pension Scheme Authority (NAPSA) and the National Health Insurance scheme (NHIMA). Note the NAPSA ceiling shown is the published 2026 figure; the 2025 ceiling should be confirmed.

• NAPSA total contribution rate — 10% of earnings (5% employer + 5% employee) percent (National Pension Scheme Act)
• NAPSA employee contribution — 5% of earnings percent (National Pension Scheme Act)
• NAPSA employer contribution — 5% of earnings percent (National Pension Scheme Act)
• NAPSA monthly contribution ceiling — ZMW 3,723.60 total (ZMW 1,861.80 each party) (approx — published 2026 ceiling; confirm 2025 figure) (National Pension Scheme Act)
• NHIMA total contribution rate — 2% of basic salary (1% employer + 1% employee) percent (National Health Insurance Act)
• NHIMA employee contribution — 1% of basic salary percent (National Health Insurance Act)
• NHIMA employer contribution — 1% of basic salary percent (National Health Insurance Act)
• PAYE withholding — Employer must deduct PAYE from employee pay under the progressive bands (0% / 20% / 30% / 37.5%) (Income Tax Act)
• PAYE remittance deadline — By the 10th of the month following deduction (Income Tax Act)
• NAPSA remittance deadline — By the 10th of the month following the contribution month (approx — confirm) (National Pension Scheme Act)
• Skills Development Levy — 0.5% of gross emoluments, payable by the employer percent (approx — confirm rate and base) (Skills Development Levy Act)